https://www.taxtmi.com/caselaws?id=797994 Customs transaction value may be rejected only where objective reasons create reasonable doubt about its truth or accuracy; non-disclosure of an exporter's suggested list price, without evidence of abnormal or relationship-influenced pricing, is insufficient. Valuation must then follow the prescribed sequential methods, and the residual method cannot rely on the exporter's domestic-market price. Royalty and licence-related payments are includible only if they relate to imported goods and are a condition of sale. Payments for post-import manufacturing technology or know-how, where parts may be sourced independently, are excluded. Unpaid management fees cannot be added notionally without support. en-us Wed, 06 May 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797994 Customs transaction value may be rejected only where objective reasons create reasonable doubt about its truth or accuracy; non-disclosure of an exporter's suggested list price, without evidence of abnormal or relationship-influenced pricing, is insufficient. Valuation must then follow the prescribed sequential methods, and the residual method cannot rely on the exporter's domestic-market price. Royalty and licence-related payments are includible only if they relate to imported goods and are a condition of sale. Payments for post-import manufacturing technology or know-how, where parts may be sourced independently, are excluded. Unpaid management fees cannot be added notionally without support. Case-Laws Customs Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797994